Rev. Rul. 55-161

An entire opera, as well as arias from operas, when presented by a civic or community membership association comes within the meaning of the term `concerts' as used in section 1701(c) of the Internal Revenue Code of 1939. Accordingly, the exemption from tax on admissions to concerts provided by that section applies to amounts paid for admission to such presentations, provided no part of the net earnings therefrom inures to the benefit of any member of the association. However, the exemption provided by that section does not extend to plays or shows presented by such an association. See also Rev. Rul. 245, C.B. 1953-2, 337